There are no personal taxes or statutory deductions from salaries in Qatar. Under Law No 24 of 2018, companies must pay tax on all profits at a flat rate of 10%. This is on all corporate income from sources in Qatar, whether the entity has a physical presence in Qatar or not. The share of the profits due to a Qatari or GCC partner is exempt from tax.
Tax exemption applies for certain activities, and companies listed on the Qatar Exchange are also exempt, but companies must pay a 2.5% contribution to charitable and cultural activities. Taxpayers must register with the Public Revenue and Taxes Department. Auditors must be a firm based in Qatar and registered with the MOCI or approved by the QFC.
In January 2016 officials from GCC member states agreed to introduce VAT, tentatively set for early 2018. The Council of Ministers approved the Qatar Value Added Tax (VAT) Law and Excise Tax Law and Executive Regulations in May 2017, based on the unified GCC agreement. To date, only the Excise Tax has been implemented, although VAT is expected to be imposed in 2020.